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In the Realisation Account, an asset with a book value of ₹12,000 is sold for ₹9,000. What is the result of this transaction?वास्तविकीकरण खाते में ₹12,000 के पुस्तकीय मूल्य वाली संपत्ति ₹9,000 में बेची जाती है। इस लेन-देन से क्या परिणाम होगा?
Answer and explanationउत्तर और व्याख्या
Correct answer:सही उत्तर: Loss of ₹3,000₹3,000 की हानि
The asset’s book value is ₹12,000, but it is sold for ₹9,000. Since the sale proceeds are ₹3,000 less than the book value, a loss of ₹3,000 is recorded in the Realisation Account. Exam tip: selling below book value causes a loss, while selling above book value causes a profit.संपत्ति का पुस्तकीय मूल्य ₹12,000 है, जबकि उसे ₹9,000 में बेचा गया। बिक्री मूल्य पुस्तकीय मूल्य से ₹3,000 कम है, इसलिए वास्तविककरण खाते में ₹3,000 की हानि होगी। परीक्षा में याद रखें: बिक्री मूल्य पुस्तकीय मूल्य से कम हो तो हानि और अधिक हो तो लाभ होता है।
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